Dexin Company signed 100 separate contracts with multiple customers in early 108, and received cash in total $2,400,000, each contract provides 1 year maintenance service at $24,000, and each customer is agreed At the beginning of 109 and at the beginning of 110, you have to pay another $24,000 to renew the contract to continue to get 1 year of maintenance service. Because if these customers did not purchase maintenance services in early 2008 or interrupted their purchases afterwards Service, and when Dexin Company is required to provide maintenance services for the current year in early 109 or 110, The annual maintenance fee charged by Xin Company will be $36,000 and $40,000 respectively, so Dexin Company commented It is estimated that the renewal price of this significant discount of $24,000 will enable those customers who signed the contract at the beginning of 108 Have important rights to obtain future maintenance services, these customers will not be able to obtain them if they have not signed these contracts This important right. Dexin Company recognizes revenue based on the incurred cost relative to the expected total cost. At the beginning of 108, Dexin Company expects that the estimated cost of each maintenance service contract for each year is 108 years. $9,216,109 for the year $17,280,110 for the year $24,000. The following is the independent situation: Scenario 1: At the beginning of 108, Dexin expected to have customers from the previous year at the beginning of 109 and at the beginning of 110. 80% of households chose to renew their contract for 1 year. This expectation has remained unchanged. The actual customer renewal status is in line with Dexin's expectations at the beginning of the year.

Scenario 2: At the beginning of 108, Dexin Company expected to have customers in the previous year at the beginning of 109 and 110 respectively. 80% of the households chose to renew the contract for 1 year. The actual customer renewal status at the beginning of It was expected at the beginning of the year, but Dexin Company revised its forecast at the end of 109 and changed it to 110 at the beginning of the year. 60% of customers choose to renew their contract for 1 year. The actual customer renewal status at the beginning of 110 109 expected at the end of the year. (1) For situation 1, calculate the balance of contract liabilities of Dexin Company 108-110 at the end of each year. (5 points) (2) For situation two, calculate the balance of the contract liabilities of Dexin Company 108-110 at the end of each year. (5 points)